Helping Encourage Animal Rescue through Tax Credits Act of 2026

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 11018 Introduced in House (IH)]

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119th CONGRESS 2d Session H. R. 11018

To amend the Internal Revenue Code of 1986 to provide for a refundable credit for certain fees with respect to an animal adoption, and for other purposes.

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IN THE HOUSE OF REPRESENTATIVES

November 12, 2026

Mr. Kennedy of New York (for himself, Mr. Fitzpatrick, and Mr. Quigley) introduced the following bill; which was referred to the Committee on Ways and Means

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A BILL

To amend the Internal Revenue Code of 1986 to provide for a refundable credit for certain fees with respect to an animal adoption, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Helping Encourage Animal Rescue through Tax Credits Act of 2026''.

SEC. 2. REFUNDABLE CREDIT FOR CERTAIN FEES WITH RESPECT TO ANIMAL ADOPTION.

(a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section:

``SEC. 36C. REFUNDABLE CREDIT FOR CERTAIN FEES WITH RESPECT TO ANIMAL ADOPTION.

``(a) In General.--In the case of an individual (other than any non resident alien individual), there shall be allowed as a credit against the tax imposed by this subtitle for any taxable year an amount equal to 50 percent of the qualified animal adoption fee paid by such individual during such taxable year. ``(b) Limitation.--The credit allowed under subsection (a) may not exceed $500 per animal. ``(c) Qualified Animal Adoption Fee.--For purposes of this section-- ``(1) In general.--The term `qualified animal adoption fee' means a fee for the adoption of a covered animal, if such fee is paid to-- ``(A) an organization described in section 501(c)(3) that is exempt from taxation under section 501(a), or ``(B) a State or local government. ``(2) Covered animal.--The term `covered animal' means an animal commonly held as a pet that is not being held for food production purposes or any other commercial purpose.''. (b) Conforming Amendments.-- (1) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item:

``36C. Refundable credit for certain fees with respect to animal adoption.''. (2) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting ``36C,'' after ``36B,''. (3) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting ``36C,'' after ``36B,''. (c) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act. <all>